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" capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer... "
Practical Questions and Answers on the Federal Tax Laws Affecting Individual ... - Page 62
by Irving Bank. Columbia Trust Company - 1923 - 144 pages
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United States Reports: Cases Adjudged in the Supreme Court, Volume 345

United States. Supreme Court - 1953 - 874 pages
...property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close .of the taxable...
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Cases Decided in the Court of Claims of the United States, Volume 67

United States. Court of Claims - 1929 - 762 pages
...taxable Rain from the sale or exchange of capital assets consummated after December 31, 1921 ; ******* (6) The term " capital assets " as used in this section...of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable...
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The Laws of Wisconsin

Wisconsin - 1935 - 1308 pages
...property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable...
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Wisconsin Session Laws

Wisconsin - 1935 - 1310 pages
...property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable...
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Statutes of the United States of America

United States - 1921 - 642 pages
...deductions; and (6) The term "capital assets" as used in this section means prop- " capital assets." erty acquired and held by the taxpayer for profit or investment...consumption of the taxpayer or his family, or stock m trade of the taxpayer or other property of a kind which would properly be included in the inventory...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...section; total amount of capital gain over the sum of the capital deductions and capital losses; so (5) The term "ordinary net income" means the net income,...of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable...
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Journal of Accountancy, Volume 33

1922 - 500 pages
...years (whether or not connected with his trade or business) but does not include property held for personal use or consumption of the taxpayer or his family, or stock in trade." Beginning January 1, 1922, corporations will be subject to an income tax at 12J/2 per cent, of its...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...net income and are properly allocable to or chargeable against items of capital gain as defined in this section; (4) The term "capital net gain" means...use or consumption of the taxpayer or his family, or Btock in trade of the taxpayer or other property of a kind which would properly be included in the...
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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 360 pages
...excluding all items of capital gain, capital loss, and capital deductions; and (6) "Capital Assets" means property acquired and held by the taxpayer for...of the taxpayer or his family, or stock in trade of a taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer....
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 pages
..."capital assets" as used in this section means property acquired and held by the taxpayer for pTofit or investment for more than two years (whether or...of the taxpayer or other property of a kind which would properly be inPARTS OP INCOME SUBJECT TO RATES FOR DIFFERENT YEARS. Sec 206. That whenever parts...
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